Results 81 to 90 of about 362,938 (290)
The impact of taxation policies on financial market efficiency: A mixed-method study using online financial data [PDF]
Megatrend RevijaThis study examines the impact of taxation policies on financial market performance through a mixed-methods analysis of 15 developed and emerging economies from 2010 to 2024.
Wei Wan
doaj +1 more source
Taxation and Corporate Payout Policy [PDF]
This paper presents new evidence on how corporate payout policy responds to the differential between the tax burden on dividend income and that on accruing capital gains.
James Poterba
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Business Strategy and the Environment, EarlyView.ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz +3 more
wiley +1 more source
Capital gains in economic theory and national accounting
PSL Quarterly Review, 1998 Capital gains are ironically one of the least studied concepts in economics despite their crucial role in national accounting. Although capital gains are technically not involved in the circular flow of production and incomes, they are a vital ...
J. STEINDL
doaj
Barriers to portfolio investments in emerging stock markets (Revised) [PDF]
Portfolio Investment;Capital Movements;Capital Gains ...
Demirguc-Kunt, A., Huizinga, H.P.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT In response to global efforts to promote sustainability and combat climate change, industries increasingly leverage digital technologies to enhance organizational capabilities and adopt low‐carbon practices. This study focuses on the automotive manufacturing industry in Morocco, a critical sector in emerging economies, where low‐carbon ...
Hala Hmamed +4 more
wiley +1 more source
Taxes and Venture Capital Support [PDF]
In this paper we set up a model of start-up finance under double moral hazard. Entrepreneurs lack own resources and business experience to develop their ideas. Venture capitalists can provide start-up finance and commercial support.
Christian Keuschnigg, Søren Bo Nielsen
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Business Strategy and the Environment, EarlyView.ABSTRACT Ensuring the resilience of industrial symbiosis networks (ISNs) has emerged as a key concern in the literature. However, existing studies focus on network‐level strategies, neglecting the potential benefits derived from strengthening the links between symbiotic partners.
Melissa Mollica +2 more
wiley +1 more source
TAXES AS MOTIVATORS AND PREDICTORS OF COMPANY RESTRUCTURING
Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2018 There seems to be a common pattern in the way Member States have addressed taxation of company reorganizations. After some uncertainty, operations affecting corporate and shareholding structures were considered as sources of taxable capital gains.
Dario Stevanato
doaj +1 more source
Capital Gains Taxes Under the Tax Reform Act of 1986: Revenue EstimatesUnder Various Assumptions [PDF]
This paper examines the effect of the Tax Reform Act of 1986 on the level of capital gains realizations and tax revenue under a variety of behavioral assumptions. Independent investigations by Feldstein, Slemrod, and Yitzhaki, the Department of Treasury.
Lawrence B. Lindsey
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